2014-04-09T15:30:31-05:00 2013-08-31 CROWE HORWATH LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2012-09-01 383043861 BAKER COLLEGE PROFESSIONAL SERVICES INC BAKE 8107664280 1050 W Bristol Rd Flint MI 48507 TIFFANY DAVIS 2014-04-08 true Rachel Spurlock P00520729 5023263996 2012 2015-11-30 17:44:51Z F JAMES CUMMINS 1050 W Bristol Rd Flint MI 48507 49134951 false X WWW.BAKER.EDU X 1992 MI PROVIDE QUALITY HIGHER EDUCATION AND TRAINING WHICH ENABLE GRADUATES TO BE SUCCESSFUL THROUGHOUT CHALLENGING AND REWARDING CAREERS. 13 11 378 11 0 0 12995000 16772 34893810 38067178 581574 1364864 22444 43213 48492828 39492027 47950 10172189 0 0 15889043 19393291 0 0 0 22490647 24018961 38427640 53584441 10065188 -14092414 42198469 33762433 34151683 29058324 8046786 4704109 PROVIDE QUALITY HIGHER EDUCATION AND TRAINING WHICH ENABLE GRADUATES TO BE SUCCESSFUL THROUGHOUT CHALLENGING AND REWARDING CAREERS. false false 49841471 10172189 38110391 THE LARGEST PRIVATE COLLEGE IN MICHIGAN, BAKER COLLEGE IS ACCREDITED BY THE HIGHER LEARNING COMMISSION AND IS A MEMBER OF THE NORTH CENTRAL ASSOCIATION OF COLLEGES AND SCHOOLS. BAKER COLLEGE IS A NON-PROFIT HIGHER EDUCATION INSTITUTION SERVING STUDENTS AT LOCATIONS THROUGHOUT MICHIGAN AND ONLINE WORLDWIDE. BAKER COLLEGE PROFESSIONAL SERVICES INC. SUPPORTS THE BAKER COLLEGE ORGANIZATIONS BY PERFORMING MANAGEMENT, MARKETING, TECHNOLOGY AND ADMINISTRATIVE FUNCTIONS. 49841471 true true false false false false false false false true false false true true true false true false false false false false false false false false true false true false false false false false false true false false false false false false true false false false false true 42 0 true 378 true false false false false false false false false false false false X 13 11 false false false false true true false true true false false true true true true true true true true false X TIFFANY DAVIS 8107664280 1050 W BRISTOL RD FLINT MI 48507 F JAMES CUMMINS 40.00 11.00 X X 356226 0 98406 ALAN WISE 1.00 1.00 X 0 0 0 BC THOMPSON 1.00 1.00 X 0 0 0 EDWARD KURTZ 10.00 11.00 X 138024 0 28001 JON PETERSON 1.00 1.00 X 0 0 0 LEE HANSON 1.00 1.00 X 0 0 0 MIKE BLANCHARD 1.00 1.00 X 0 0 0 RICHARD BATCHELOR 1.00 1.00 X 0 0 0 ROBERT JEWELL 1.00 2.00 X 0 0 0 SANDY PETYKIEWICZ 1.00 1.00 X 0 0 0 SUSAN EBELING 1.00 2.00 X 0 0 0 WENDY HEMINGWAY 1.00 2.00 X 0 0 0 WILLIAM ANTHONY MASON 1.00 2.00 X 0 0 0 DENISE BANNAN 40.00 0 X 249384 0 37956 ELLIS SALIM 40.00 0 X 217598 0 36734 JACQUELINE SPICER 40.00 0 X 163346 0 24523 RICHARD DELONG 40.00 0 X 275207 0 38631 ROSEMARY ZAWACKI 40.00 0 X 186863 0 22579 TIFFANY DAVIS 40.00 11.00 X 187762 0 38136 BRUCE LUNDEEN 40.00 0 X 162597 0 36030 JOHN TYLER 40.00 0 X 147627 0 29513 MARK HEATON 40.00 0 X 123990 0 27344 ROY TEAHEN 40.00 0 X 104618 0 19753 CHRISTINE SCHRAM 0.00 40.00 X 34003 93292 17567 2347245 93292 455173 14 true true false INTEGRITY NETWORKS 901 TOWER DR STE 310 TROY MI 480982827 EQUIPMENT & SERVICE 257425 CROWE HORWATH LLP 320 E JEFFERSON BLVD 7 SOUTH BEND IN 466240007 AUDITING & TAX PREPARATION 256050 PLUNKETT & COONEY PC 38505 WOODWARD AVE STE 2000 BLOOMFIELD MI 483045096 LEGAL SERVICES 103219 3 16772 16772 REIMBURSEMENT INCOME 900099 37681313 37681313 ADMINISTRATIVE FEE 900099 385865 385865 0 0 0 0 0 0 0 38067178 586470 586470 0 0 0 0 0 10411318 10000 9638042 4882 773276 5118 778394 778394 0 0 0 MISCELLANEOUS 900099 43213 43213 0 0 0 0 0 0 43213 39492027 38110391 0 1364864 10172189 10172189 0 0 0 2364949 2072630 292319 224798 219730 5068 8166164 7576981 589183 718706 675796 42910 7181980 6593825 588155 736694 677202 59492 0 195358 195358 295286 264905 30381 0 0 146593 146593 1998771 644653 1354118 0 12227326 12227326 2991248 2865341 125907 2469799 2440982 28817 0 41092 1439 39653 179474 162312 17162 0 397801 369014 28787 0 0 675214 405129 270085 878816 834899 43917 LIBRARY EXPENSE 1097023 1097023 DUES & MEMBERSHIPS 335340 331002 4338 JOB PLACEMENT COSTS 40371 10057 30314 MISCELLANEOUS 36782 3678 33104 12667 0 12667 0 53584441 49841471 3742970 0 0 15425613 3097188 1044847 1021448 0 0 1696822 1899120 9885290 5760198 3932031 4125092 20099093 21498951 0 0 0 0 63 2120634 42198469 33762433 3333834 2647472 0 30817849 26410852 34151683 29058324 X 8046786 4704109 8046786 4704109 42198469 33762433 X -14092414 301167 -63 10448633 X false true X true true true X X X false false false BAKER COLLEGE OF ALLEN PARK 743075712 2 false 3239417 BAKER COLLEGE OF AUBURN HILLS 383474279 2 false 3253452 BAKER COLLEGE 381948719 2 false 0 BAKER COLLEGE OF CADILLAC 383333920 2 false 1538787 BAKER COLLEGE CENTER FOR GRADUATE STUDIES 383177823 2 false 9290010 BAKER COLLEGE OF CLINTON TOWNSHIP 383474281 2 false 4393860 BAKER COLLEGE OF FLINT 380321740 2 false 5245950 BAKER COLLEGE OF JACKSON 383148566 2 false 2256189 BAKER COLLEGE OF MUSKEGON 381895805 2 false 4287363 BAKER COLLEGE OF OWOSSO 382805044 2 false 2674050 BAKER COLLEGE OF PORT HURON 382901703 2 false 1390992 11 37570070 AMOUNT OF SUPPORT, SCHEDULE A, PART I, LINE 11H(VII), BAKER COLLEGE PROFESSIONAL SERVICES INC. SUPPORTS THE BAKER COLLEGE ORGANIZATIONS BY PERFORMING MANAGEMENT, MARKETING, TECHNOLOGY AND ADMINISTRATIVE FUNCTIONS. THESE SERVICES ARE PERFORMED BY BAKER COLLEGE PROFESSIONAL SERVICES, INC. AND REIMBURSED DIRECTLY BY EACH OF THE BAKER COLLEGE ORGANIZATIONS., RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 3647853 1091768 2556085 872695 250784 621911 3470503 3085474 385029 1894239 1332172 562067 4125092 DUE FROM CAMPUSES 1845709 CONSTRUCTION IN PROGRESS 274925 2120634 0 RETIREMENT MEDICAL LIABILITY 26410852 26410852 X 11207733 301167 9259219 9560386 1647347 146595 37698085 37844680 39492027 5888911 161 248989 249150 5639761 146595 47798085 47944680 53584441 FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 THE COLLEGE IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. AS SUCH, THE COLLEGE IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAX, EXCEPT FOR CERTAIN INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES AS DEFINED BY THE INTERNAL REVENUE CODE. ANY SUCH TAXES RESULTING FROM UNRELATED BUSINESS ACTIVITIES ARE INSIGNIFICANT TO THE OPERATIONS OF THE COLLEGE. U.S. GAAP PRESCRIBES RECOGNITION THRESHOLDS AND MEASUREMENT ATTRIBUTES FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. TAX BENEFITS WILL BE RECOGNIZED ONLY IF THE TAX POSITION IS MORE-LIKELY-THAN-NOT TO BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED WILL BE THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX BENEFIT WILL BE RECORDED. MANAGEMENT HAS CONCLUDED THAT THEY ARE UNAWARE OF ANY TAX BENEFITS OR LIABILITIES TO BE RECOGNIZED AT AUGUST 31, 2013, 2012, AND 2011. THE COLLEGE IS NO LONGER SUBJECT TO EXAMINATION BY U.S. FEDERAL TAXING AUTHORITIES FOR YEARS BEFORE 2009 AND FOR ALL STATE INCOME TAXES THROUGH 2009. THE COLLEGE DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX POSITIONS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. THE COLLEGE RECOGNIZES INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. THE COLLEGE HAS NO AMOUNTS ACCRUED FOR INTEREST OR PENALTIES AS OF AUGUST 31, 2013, 2012, AND 2011. Other revenues in audited financial statements not in form 990 Schedule D, Part XI, Line 2d ADJUSTMENT TO RETIREMENT MEDICAL - 9010230; WORKERS COMP RECLASS - 248989; Other revenues in form 990 not in audited financial statements Schedule D, Part XI, Line 4b REIMBURSEMENT INCOME - 37681313; ADJUSTMENT WITH RELATED ORGANIZATION - 16772; Other expenses in audited financial statements not in form 990 Schedule D, Part XII, Line 2d WORKERS COMP RECLASS - 248989; Other expenses in form 990 not in audited financial statements Schedule D, Part XII, Line 4b REIMBURSEMENT INCOME - 37681313; TRANSFERS FROM RELATED ORGANIZATIONS - 10100000; ADJUSTMENT WITH RELATED ORGANIZATION - 16772; true SALVATION ARMY 211 W KEARSLEY ST FLINT MI 48502 381370971 501(C)(3) 9981 GENERAL PROGRAM SUPPORT FOOD BANK OF EASTERN MICHIGAN 2312 LAPEER RD FLINT MI 48503 382379678 501(C)(3) 53708 GENERAL PROGRAM SUPPORT JEWELL EDUCATIONAL FUND 1050 W BRISTOL RD FLINT MI 48507 382958545 501(C)(3) 10100000 GENERAL PROGRAM SUPPORT 3 0 Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 GRANTS AND OTHER ASSISTANCE TO ORGANIZATIONS IN THE UNITED STATES ARE BUDGETED EACH YEAR BY BAKER COLLEGE PROFESSIONAL SERVICES INC. THE PRESIDENT DETERMINES WHICH ORGANIZATION BENEFITS FROM A GRANT BASED ON THE COMMUNITY'S NEEDS. IF THE GRANT EXCEEDS THE BUDGET, THE BOARD OF REGENTS MUST APPROVE THE FUNDING. THESE GRANTS AND ASSISTANCE ARE AWARDED TO OTHER TAX-EXEMPT ORGANIZATIONS TO BE USED IN ANY WAY THE RECIPIENTS SEE FIT TO FURTHER THEIR MISSION AND TAX EXEMPT PURPOSE; THE USE OF THESE FUNDS IS NOT MONITORED BY THE BAKER COLLEGE CAMPUS. X X X X false true false false false false false false false BRUCE LUNDEEN 139457 0 20090 0 3050 0 14446 0 21584 0 198627 0 0 0 CHRISTINE SCHRAM 34003 92317 0 0 0 975 1845 9302 1058 5362 36906 107956 0 0 DENISE BANNAN 213433 0 29680 0 6271 0 21343 0 16613 0 287340 0 0 0 EDWARD KURTZ 123080 0 0 0 14944 0 12500 0 15501 0 166025 0 0 0 ELLIS SALIM 176820 0 25331 0 15447 0 18182 0 18552 0 254332 0 0 0 F JAMES CUMMINS 304705 0 42376 0 9145 0 85000 0 13406 0 454632 0 0 0 JACQUELINE SPICER 160590 0 0 0 2756 0 16135 0 8388 0 187869 0 0 0 JOHN TYLER 129002 0 17935 0 690 0 12900 0 16613 0 177140 0 0 0 MARK HEATON 107311 0 14924 0 1755 0 10731 0 16613 0 151334 0 0 0 RICHARD DELONG 232450 0 32575 0 10182 0 23425 0 15206 0 313838 0 0 0 ROSEMARY ZAWACKI 157940 0 22099 0 6824 0 15890 0 6689 0 209442 0 0 0 TIFFANY DAVIS 160127 0 22960 0 4675 0 16517 0 21619 0 225898 0 0 0 Supplemental nonqualified retirement plan Schedule J, Part I, Line 4b F. JAMES CUMMINS PARTICIPATES IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. $60,000 WAS DEFERRED UNDER THE PLAN WITH RESPECT TO THE FISCAL YEAR ENDING AUGUST 31, 2013. ROY TEAHEN SON-IN-LAW OF EDWARD KURTZ, SECRETARY/BOARD OF REGENTS 104618 EMPLOYEE COMPENSATION false CYNTHIA SCHULTZ MOTHER OF TIFFANY DAVIS, VP & TREASURER 17919 EMPLOYEE COMPENSATION false Classes of members or stockholders Form 990, Part VI, Section A, Line 6 PURSUANT TO THE ORGANIZATION'S GOVERNING DOCUMENTS AND THE MICHIGAN NON-PROFIT CORPORATION ACT, BAKER COLLEGE, INC. IS THE SOLE STOCKHOLDER OF BAKER COLLEGE PROFESSIONAL SERVICES INC. Members or stockholders electing members of governing body Form 990, Part VI, Section A, Line 7a PURSUANT TO THE ORGANIZATION'S GOVERNING DOCUMENTS, THE BOARD OF REGENTS, THE GOVERNING BODY OF BAKER COLLEGE PROFESSIONAL SERVICES INC., IS APPOINTED BY THE SOLE STOCKHOLDER, BAKER COLLEGE, INC. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b AN APPOINTED COMMITTEE CONSISTING OF THE BOARD CHAIR, SYSTEM PRESIDENT, AND SYSTEM VICE-PRESIDENT FOR FINANCE APPROVED BY THE BOARD OF REGENTS/TRUSTEES/DIRECTORS REVIEWED THE FORM 990. THE APPOINTED COMMITTEE WAS PROVIDED A DRAFT OF THE RETURN AND A BOARD SUMMARY REPORT PREPARED BY THE PAID TAX RETURN PREPARERS WHICH HIGHLIGHTED KEY AREAS OF THE FORM 990. SUBSEQUENT TO THE APPOINTED COMMITTEE'S REVIEW AND RECOMMENDATIONS, THE FINAL COPY WAS MADE AVAILABLE TO THE FULL BOARD OF REGENTS/TRUSTEES/DIRECTORS, EITHER ELECTRONICALLY OR BY MAIL, PRIOR TO THE FILING OF THE FORM 990 WITH THE IRS. Conflict of interest policy Form 990, Part VI, Section B, Line 12c THE CONFLICT OF INTEREST POLICY COVERS THE OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES OF THE COLLEGE. THESE INDIVIDUALS HAVE A DUTY TO DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST TO THE SYSTEM AND CAMPUS BUSINESS OFFICE. AFTER DISCLOSURE OF THE CONFLICT, THE SYSTEM BUSINESS OFFICE SHALL DETERMINE WHETHER A FINANCIAL INTEREST EXISTS. THE SYSTEM FOLLOWS WRITTEN PROCEDURES FOR ADDRESSING DISCLOSED CONFLICTS OF INTEREST. THE SYSTEM BUSINESS OFFICE WILL REVIEW THE FACTS AND CIRCUMSTANCES AND DETERMINE WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE COLLEGE'S BEST INTEREST, FOR ITS OWN BENEFIT, AND FAIR AND REASONABLE TO THE COLLEGE. THE SYSTEM BUSINESS OFFICE SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT IN CONFORMITY WITH SUCH DETERMINATION. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a COMPENSATION FOR THE PRESIDENT, WHO IS THE TOP MANAGEMENT OFFICIAL, WAS REVIEWED AND APPROVED IN MAY 2013 BY THE GOVERNING BODY. THIS REVIEW PROCESS OCCURS ANNUALLY, AND THE COLLEGE USES COMPENSATION DATA PROVIDED BY THE COLLEGE OF UNIVERSITY PROFESSIONAL ASSOCIATION (CUPA) AND OTHER COLLEGES' FORMS 990 FOR SIMILARLY QUALIFIED PERSONS FUNCTIONING IN COMPARABLE POSITIONS. THIS YEAR, AN INDEPENDENT CONSULTANT SURVEYED OTHER SIMILAR EDUCATIONAL INSTITUTIONS TO COMPARE THE PRESIDENT'S COMPENSATION. WRITTEN MINUTES ARE MAINTAINED THAT INCLUDE DOCUMENTATION WITH RESPECT TO THE DELIBERATIONS AND DECISIONS OF THE COMPENSATION FOR THE PRESIDENT. Process used to establish compensation of other officers/key employees Form 990, Part VI, Section B, Line 15b A COMPENSATION REVIEW WAS PERFORMED IN MAY 2013 FOR THE OFFICERS AND KEY EMPLOYEES IDENTIFIED IN PART VII OF THE FORM 990. THIS REVIEW IS PERFORMED ANNUALLY BY THE SYSTEM CEO AND THE COMPARABILITY DATA IS PREPARED AND REVIEWED BY THE SYSTEM CEO, SYSTEM VP FOR FINANCE/TREASURER, AND A MEMBER OF THE BOARD OF REGENTS. THIS YEAR, AN INDEPENDENT CONSULTANT SURVEYED OTHER SIMILAR EDUCATIONAL INSTITUTIONS TO COMPARE THE OFFICERS COMPENSATION. THE REPORT IS PRESENTED TO THE GOVERNING BODY FOR REVIEW AND APPROVAL. WRITTEN MINUTES ARE MAINTAINED THAT INCLUDE DOCUMENTATION WITH RESPECT TO THE DELIBERATIONS AND DECISIONS OF THE COMPENSATION FOR THE OFFICERS AND KEY EMPLOYEES. Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 6104. THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC AT THIS TIME. Other changes in net assets or fund balances Form 990 , Part XI, Line 9 RETIREMENT MEDICAL FUND ADJUSTMENT - 9010230; SYSTEM TRANSFER - 328000; CAPITAL ASSET TRANSFER - -2472; YEAR-END SYSTEM ALLOCATION - 1112875; REQUIREMENTS UNDER SINGLE AUDIT ACT AND OMB CIRCULAR A-133 FORM 990, PART XII, LINE 3A AS REQUIRED BY THE U.S. OFFICE OF MANAGEMENT AND BUDGET CIRCULAR A-133, AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS, IN 2013 BAKER COLLEGE AND SUBSIDIARIES RECEIVED AN AUDIT FOR THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED AUGUST 31, 2013, IN ACCORDANCE WITH THE SINGLE AUDIT ACT. BAKER COLLEGE PROFESSIONAL SERVICES, INC. IS A SUBSIDIARY CORPORATION OF BAKER COLLEGE, INC. JEWELL EDUCATIONAL FUND 1050 W BRISTOL RD FLINT MI 48507 FINANCIAL MI 501(C)(3) 11 - Type I BAKER COLLEGE INC false BAKER COLLEGE INC 1050 W BRISTOL RD FLINT MI 48507 EDUCATION MI 501(C)(3) 2 NA false BAKER COLLEGE OF AUBURN HILLS 1500 UNIVERSITY DR AUBURN HILLS MI 48326 SCHOOL MI 501(C)(3) 2 BAKER COLLEGE INC false BAKER COLLEGE OF ALLEN PARK 4500 ENTERPRISE DR ALLEN PARK MI 48101 SCHOOL MI 501(C)(3) 2 BAKER COLLEGE INC false BAKER COLLEGE OF CADILLAC 9600 E 13TH ST CADILLAC MI 49601 SCHOOL MI 501(C)(3) 2 BAKER COLLEGE INC false BAKER COLLEGE OF CLINTON TOWNSHIP 34950 LITTLE MACK AVE CLINTON TOWNSHIP MI 48035 SCHOOL MI 501(C)(3) 2 BAKER COLLEGE INC false BAKER COLLEGE OF FLINT 1050 W BRISTOL RD FLINT MI 48507 SCHOOL MI 501(C)(3) 2 BAKER COLLEGE INC false BAKER COLLEGE OF JACKSON 2800 SPRINGPORT RD JACKSON MI 49202 SCHOOL MI 501(C)(3) 2 BAKER COLLEGE INC false BAKER COLLEGE OF MUSKEGON 1903 MARQUETTE AVE MUSKEGON MI 49442 SCHOOL MI 501(C)(3) 2 BAKER COLLEGE INC false BAKER COLLEGE OF OWOSSO 1020 S WASHINGTON ST OWOSSO MI 48867 SCHOOL MI 501(C)(3) 2 BAKER COLLEGE INC false BAKER COLLEGE OF PORT HURON 3403 LAPEER RD PORT HURON MI 48060 SCHOOL MI 501(C)(3) 2 BAKER COLLEGE INC false BAKER COLLEGE CENTER FOR GRADUATE STUDIES 1116 W BRISTOL RD FLINT MI 48507 SCHOOL MI 501(C)(3) 2 BAKER COLLEGE INC false false true true true false false false false true false false true false true true true true true true